South Africa

SARS released the North West mobile tax unit schedules for September 2026, facilitating physical outreach to remote and underserved communities to assist taxpayers with return filings, query resolution, and document certification. The initiative supports SARS’ mandate to improve tax literacy and accessibility across provinces. Key Takeaways The mobile units will operate from designated sites in

SARS’ Legal Counsel division published draft amendments to the Customs and Excise Act, 1964, focusing on rules under sections 76 and 120(1)(mA) regarding the liquidation of provisional payments and due dates for tax assessments. The public comment period invites stakeholder input on proposed changes intended to clarify provisional tax calculation methodologies and improve administrative efficiency.

SARS confirmed digital platform upgrades running from 19 to 20 August 2026, encompassing system maintenance, data migration, and performance enhancements across the eFiling and SARS Online Query System (SOQS) platforms. The downtime is scheduled to minimize disruption to taxpayer services while implementing critical security patches and system optimizations. Key Takeaways Taxpayers are advised to avoid

SARS published VAT Notice 7808 in Government Gazette 55190 of 14 August 2026, introducing amendments to the Value-Added Tax Act, 1991, pertaining to input tax claims, output tax calculations, and registration criteria for digital service providers. The notice seeks to align VAT administration with evolving e-commerce trends and broaden the tax base. Key Takeaways Businesses

In response to heightened demand during the 2026 Individual Income Tax filing season, the South African Revenue Service (SARS) has announced the extension of operating hours for selected SARS service centres to include Saturdays, effective 18 August 2026, to assist taxpayers with Income Tax return filing ahead of the 2026 filing season. This initiative aims

On 17 August 2026, the South African Revenue Service (SARS) published a media release inviting public comment on a proposed digital VAT model designed to modernize VAT administration under the Value-Added Tax Act, 1991. The proposed model seeks to transition from traditional periodic return submission to a continuous, data-driven framework leveraging real-time transaction reporting and

The South African Revenue Service (SARS) Customs directorate has released the Weekly List of Unentered Goods for the period ending 17 August 2026, in accordance with the Customs and Excise Act, 1964, as amended by Government Gazette 55190 published on 14 August 2026. This list provides the official inventory of goods held in state warehouses

On 17 August 2026, the South African Revenue Service (SARS) published Binding Private Ruling 430, the latest in the 421-440 series, interpreting the Income Tax Act, 1962 regarding the tax treatment of distributed loan claims. The ruling addresses whether forgiveness or distribution of a loan by a close corporation or company constitutes assessable income or

On 14 August 2026, the South African Revenue Service (SARS) published official details regarding 2026 tariff amendments, referencing Customs and Excise Act, 1964 notices R7809 and R7810 as released in Government Gazette 55190 of the same date. These amendments adjust customs duty rates across numerous imported product categories, reflecting harmonized system code updates, revised economic

On 14 August 2026, the South African Revenue Service (SARS) published VAT notice R7808, as included in Government Gazette 55190 of the same date, detailing amendments to the Value-Added Tax Act, 1991. The notice introduces revised VAT rates applicable from 1 September 2026, adjusts the VAT registration threshold for small businesses to better align with